discussion of fiscal redistribution within the standard social welfare framework, which lends itself to a transparent and … practical evaluation of the extent and determinants of fiscal redistribution. Differences in fiscal redistribution are … decomposed into differences in the magnitude of transfers (fiscal effort) and in the progressivity of transfers (fiscal …

estimate a novel redistribution index of the PIT in LIDCs. We show that the contribution of the PIT to inequality reductions …

This paper discusses how the structure of the tax system affects its progressivity. It suggests a measure of … other progressivity measures, the paper (i) documents a decline in progressivity over the last decades and (ii) examines the … relationship between progressivity and economic growth. Regressions do not reveal a significant impact of progressivity on growth …

optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the … that the optimal progressivity increases unambiguously with growing income inequality. This conclusion holds up under …

and improve progressivity by addressing critical design flaws. Possible adverse growth effects could be mitigated by …

regions. Transfers from the federal budget to the regions provide some redistribution by reducing the dispersion in real per … redistribution and risk sharing of around 26 and 18 percent, respectively-with in-kind social transfers contributing the most …